2011 (4) TMI 407

X X   X X   Extracts   X X   X X

Full Text of the Document

X X   X X   Extracts   X X   X X

.... filed by the Revenue seeking to vacate the orders of the Commissioner (Appeals) holding that various services availed by the respondents are input service and the tax paid is admissible input service credit. The details of the orders impugned are as under: S/No. Appeal No. Order-in-Appeal No. & date Duty (Rs.) Penalty(Rs.) Period of dispute 1. ST/582/09 07/2009 dated 31.3.2009 1,0....

X X   X X   Extracts   X X   X X

Full Text of the Document

X X   X X   Extracts   X X   X X

....recruitment of manpower, business auxiliary service and event management service. The cleaning activities involve driving away of birds, snakes, etc. from the assessee's premises. The Commissioner accepted the argument of the assessee that these activities are related to business. Rodent control, dis-infection, spider control, catching of birds, snakes, etc. inside the plant are essential as manuf....

X X   X X   Extracts   X X   X X

Full Text of the Document

X X   X X   Extracts   X X   X X

....the respondents involve keeping away birds, snakes, etc. from the assessee's premises and this is not an admissible input service. He submits that 'event management service' held to be an input service does not have any nexus with manufacture of the final products. 4. The learned Counsel representing respondents concedes that 'event management' is not an input service as per the statutory provisi....